South Carolina Sales and Use Tax Manual
 

Introduction
Table of Contents
Chapter 1 - General Overview
Chapter 2 - Sales Tax Impositions
Chapter 3 - Use Tax Impositions
Chapter 4 - Casual Excise Tax
Chapter 5 - Sales or Purchases at Retail
Chapter 6 - "Gross Proceeds of Sale" and "Sales Price"
Chapter 7 - Tangible Personal Property
Chapter 8 - Exclusions
Chapter 9 - Exemptions
Chapter 10 - Maximum Tax Items
Chapter 11 - Accommodations
Chapter 12 - Local Sales and Use Taxes
Chapter 13 - Nexus
Chapter 14 - Manufacturers, Processors, and Compounders
Chapter 15 - Agriculture
Chapter 16 - Construction Contractors
Chapter 17 - Communications
Chapter 18 - Catawba Indian Reservation - State and Tribal Sales and Use Taxes
Chapter 19 - Motion Picture Production Companies
Chapter 20 - Medicines, Prosthetics and Medical Supplies
Chapter 21 - Unprepared Food Exemptions
Chapter 22 - Administrative Requirements
Chapter 23 - Frequently Asked Questions
 

Below is a link to the South Carolina Sales and Use Tax Manual in its entirety for downloading and searching.

South Carolina Sales and Use Tax Manual, 2013 Spring Edition